Penerapan Laporan Keuangan Berbasis Entitas Mikro Kecil dan Menengah pada Tempat Usaha “Lutfia Laundry”. (Application of Accounting Processes Based on Financial Accounting Standards Of Micro, Small and Medium Entities at The Place of Business "Lutfia Laundry").

Dato, Antonio Graciano Bere (2022) Penerapan Laporan Keuangan Berbasis Entitas Mikro Kecil dan Menengah pada Tempat Usaha “Lutfia Laundry”. (Application of Accounting Processes Based on Financial Accounting Standards Of Micro, Small and Medium Entities at The Place of Business "Lutfia Laundry"). Undergraduate thesis, UNIVERSITAS 17 AGUSTUS 1945 SURABAYA.

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Official URL: http://repository.untag-sby.ac.id

Abstract

Lutfia Laundry Business which is located at Pumpungan Street No. 2 in row of fotocopy’s stand in Surabaya is one of the UMKM which is engaged in the laundry service. This laundry business is an individual business, where business administrators are: Business owner / leader: Mrs. Lutfia. This laundry business is present as a means that can facilitate the daily needs of the surrounding community, especially households, employees and college student. The research objectives to be achieved in accordance with the formulation of the problems that have been presented above are to find out the Implementation of SAK EMKM-Based Financial Statements in Lutfia Laundry Business in Pumpungan-Surabaya. In the field implementation, this study took primary data, namely by conducting interviews directly to the owners of MSMEs. This type of research that will be used is qualitative research. The findings conclude that the accounting system conducted by Lutfia Laundry SMEs is still not in accordance with SAK EMKM, because the recording of financial statements that are carried out is not in accordance with the accounting cycle and does not have any type of financial statements that are in accordance with accounting standards. This shows that MSMEs have not been able to measure the level of financial performance and have not been able to know the development of MSMEs. The importance of financial reports, especially on Lutfia Laundry SMEs can be used as information to internal and external parties about the management and development of MSMEs. Keywords: Financial Statements Based on SAK EMKM, UMKM

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Laporan Keuangan Berbasis SAK EMKM, UMKM
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi
Depositing User: 1221600052 Antonio Graciano Bere Dato
Date Deposited: 13 Jan 2023 08:14
Last Modified: 13 Jan 2023 08:14
URI: http://repository.untag-sby.ac.id/id/eprint/20351

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